A bill to provide for the imposition and collection of a tax on certain advertising services; to provide for the establishment of procedures for the collection, administration, and enforcement of the tax; to provide for the disposition of the tax; to prescribe the powers and duties of certain state and local governmental officers and entities; and to provide penalties.
The bill imposes a tiered tax on digital advertising revenues, with funds allocated to education and transportation, and requires annual and quarterly filings for entities with significant revenues.
Introduced
by
Referred to the Committee on Transportation and Infrastructure